Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Inheritance Tax Act 1984

CHAPTER I PRELIMINARY

  • Section 43 Settlement and related expressions.
  • Section 44 Settlor.
  • Section 45 Trustee.
  • Section 46 Interest in possession: Scotland.
  • Section 46A Contract of life insurance entered into before 22nd March 2006 which on that day is settled property in which interest in possession subsists
  • Section 46B Contract of life insurance entered into before 22nd March 2006 which immediately before that day is property to which section 71 applies
  • Section 47 Reversionary interest.
  • Section 47A Settlement power
  • Section 48 Excluded property : reversionary interests and Treasury securities.
  • Section 48ZA Excluded property: property situated outside the UK etc
  • Section 48A Commencement of settlement
  1. Chapter I · PRELIMINARY
  2. Trustee.

Section 45 | Trustee.

From legislation.gov.uk

In this Act “trustee”, in relation to a settlement in relation to which there would be no trustees apart from this section, means any person in whom the settled property or its management is for the time being vested.

PreviousNext
PrivacyTerms